https://www.taxtmi.com/caselaws?id=46964 Tariff classification of the products turned on commercial parlance, composition, user perception, and prior departmental treatment. The Court held that the presence of pharmaceutical or antiseptic ingredients does not by itself make a product cosmetic; where the goods are commonly understood and treated as medicinal preparations, that character prevails. It also applied the principle that HSN-based entries should ordinarily be construed consistently with internationally accepted nomenclature unless the tariff indicates otherwise. On the facts, the products had been treated as medicinal preparations by the department and other authorities, so the classification as cosmetics could not stand and the assessee's classification was accepted. en-us Wed, 05 May 2004 00:00:00 +0530 Thu, 30 Jan 2020 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46964 Tariff classification of the products turned on commercial parlance, composition, user perception, and prior departmental treatment. The Court held that the presence of pharmaceutical or antiseptic ingredients does not by itself make a product cosmetic; where the goods are commonly understood and treated as medicinal preparations, that character prevails. It also applied the principle that HSN-based entries should ordinarily be construed consistently with internationally accepted nomenclature unless the tariff indicates otherwise. On the facts, the products had been treated as medicinal preparations by the department and other authorities, so the classification as cosmetics could not stand and the assessee's classification was accepted. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46964